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The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous research on the determinants of IC disclosure by considering board effectiveness score in relation to IC disclosure. Moreover, this study extends previous studies in board-IC disclosure relationship by investigating the hypothesized impact of information asymmetry in moderating this relationship. Our findings show that IC disclosure is positively associated with the effectiveness of board of directors. In addition, our study provides evidence that the level of information asymmetry in GCC bank moderates the relationship between board effectiveness and IC disclosure. The finding is important for policymakers as it confirms that the effectiveness of board of directors in protecting the investors depends on the level of information asymmetry. Keywords: Board of Directors; information asymmetry; intellectual capital disclosure; banks; Gulf Co-Operation Council ABSTRAK Teras utama kertas ini adalah untuk mengkaji pendedahan modal intelek (IC) oleh 137 bank tersenarai di negara- negara anggota Majlis Kerjasama Teluk (GCC) menggunakan pendekatan analisis kandungan. Daripada mengkaji kesan ciri-ciri lembaga secara berasingan, kajian ini sebalinya meneruskan penyelidikan sebelum ini mengenai penentu pendedahan IC dengan mempertimbangkan skor keberkesanan lembaga berhubung dengan pendedahan IC. Selain itu, kajian ini meneruskan kajian terdahulu mengenai hubungan lembaga pengarah-pendedahan IC dengan mengkaji kesan hipotesis terhadap maklumat asimetri dalam memoderasikan hubungan ini. Penemuan kami menunjukkan bahawa pendedahan IC mempunyai hubungan positif dengan keberkesanan lembaga pengarah. Di samping itu,kajian kami turut membekalkan bukti bahawa tahap maklumat asimetri bank di GCC moderasikan hubungan antara keberkesanan lembaga pengarah dengan pendedahan IC. Penemuan ini adalah penting bagi penggubal dasar kerana ia mengesahkan yang keberkesanan lembaga pengarah dalam melindungi pelabur adalah bergantung kepada tahap maklumat asimetri. Kata kunci: Lembaga Pengarah; maklumat asimetri; pendedahan modal intelek; bank; Majlis Kerjasama Teluk

Board of Directors, Information Asymmetry, and Intellectual Capital Disclosure among Banks in Gulf Co-Operation Council